scholarly journals The concept of fairness as a criterion for the assessment of the personal income tax in Poland

2021 ◽  
pp. 83-96
Author(s):  
Katarzyna Anna Lewkowicz-Grzegorczyk ◽  
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Vertical Equity ◽  
Tax Structure ◽  
Personal Income Tax ◽  
Tax Exemptions ◽  
Polish Society ◽  
The Common ◽  
The Rich ◽  
The One

Purpose – The aim of the article is to present the essence of tax justice in relation to the personal income tax in Poland. Research method – The realisation of the aim required using the method of descriptive and compa-rative analysis to assess the fairness of charging the personal income tax.Results – The results of the empirical study on the personal tax structure point to the progressive tax as the one which better fulfils the concept of tax justice. The common acceptance of the tax progression confirms the deeply rooted sense of vertical equity in the Polish society. According to this, higher taxes should be paid by the rich, while the less wealthy should be charged with lower taxes. Unfortunately, the structure of the personal income tax in Poland does not reflect this. On the basis of the evolution of the PIT tax structure, it is possible to determine flattening of the progression due to the introduction of the two-stage tax scale. What is more, one may experience frequent ethical doubts connected with tax exemptions, and especially with the rules of granting them.Originality / value / implications / recommendations – Author’s own evaluation of the personal income tax in terms of tax fairness.

scholarly journals Personal Income Taxation in Poland

Ekonomika ◽  
2008 ◽  
Vol 84 ◽  
Author(s):  
Edyta Małecka-Zieńska
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Personal Income ◽  
Tax Rates ◽  
Personal Income Tax ◽  
Tax Rate ◽  
Tax Exemptions ◽  
Tax Deductions ◽  
The One ◽  
Taxation System

The Polish taxation system has been undergoing substantial changes in recent years, aimed at creating a more transparent system and conforming to the taxation standards of market economy countries. The two most important changes were introduction of the personal income tax (PIT) in 1992 and replacement of the turnover tax with the value added tax (VAT) in 1993. The uniform personal income tax covered all incomes generated by natural persons irrespective of where the sources of income are located. The reform provided also a more equitable distribution of the tax burden by introducing a progressive system with three nominal tax rates (in 1992-20%, 30%, 40%).A comparative study of the effective PIT rate for pensioners and other groups of PIT payers is the main goal of this paper. The study refers to our own research on data received from The information of Polish Ministry of Finance about accounting of PIT in several subsequent years. Statistics cover a period from 1993 to 2003. However, numbers of taxpayers refer also to year 1992 when the PIT has been established and a period from 2004 to 2006.Concluding the situation in Poland, taxpayers with the highest income make exhaustive use of tax reductions. There are occurring situations when well-off people benefit more than people with relatively minor income (e. g. pensioners). It happens even if most of deductions were aimed generally at all taxpayers. Such a situation reduces the impression of the system fairness. Because tax deductions reduce budgetary revenues, the foregone revenues have to be compensated by other taxes or / and higher rates. Therefore, the system of deductions and relief, on the one hand, supports the special gains (e. g. house building), however, on the other it generates costs. It is possible that the reduction of tax rate for the I tax bracket and removal of some tax exemptions and deductions would make the Polish personal income tax more transparent, equal and simple.

Complexity of Personal Income Tax Design: An Index of Measurement

2009 ◽  
Vol 27 (2) ◽  
pp. 137-154
Author(s):  
Davide Tondani
Keyword(s):  
Income Tax ◽  
Quantitative Measurement ◽  
Personal Income ◽  
Tax Rates ◽  
Tax Structure ◽  
Personal Income Tax ◽  
Effective Tax Rates ◽  
Tax Exemptions ◽  
Gross Income ◽  
Tax Design

Abstract This article puts forward an index of complexity of personal income tax design. Deductions and tax exemptions, etc., are often linked to legal tax brackets in order to increase fairness in the distribution of tax burden. But increased fairness tends to make the tax structure less comprehensible to the non-perfectly informed taxpayer. The proposed index gives a quantitative measurement of the distortion between legal and effective tax rates along the gross income scale and allows for intertemporal and interspatial comparisons. An application of the index to Italian personal income tax concludes the article.

Family Equivalence Scales and Personal Income Tax Exemptions for Children

1971 ◽  
Vol 53 (3) ◽  
pp. 253 ◽  
Author(s):  
Joseph J. Seneca ◽  
Michael K. Taussig
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Equivalence Scales ◽  
Personal Income Tax ◽  
Tax Exemptions

scholarly journals Development of Taxation of Income of Individuals in the Russian Federation Based on Foreign Experience

2020 ◽  
Vol 20 (4) ◽  
pp. 412-421
Author(s):  
Alexandra O. Ryndina ◽  
◽  
Maria S. Zhverantseva ◽  
Tatiana E. Totikova ◽  
◽  
...  
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
The United States ◽  
Personal Income ◽  
Income Taxation ◽  
Personal Income Tax ◽  
Social Significance ◽  
Foreign Experience ◽  
The Russian Federation ◽  
The Common

Introduction. The issue of reforming the taxation of personal income has not left the agenda in recent decades. The importance of solving this issue is determined by the high economic and social significance of personal income tax and its impact on the labor market and consumption. Theoretical analysis. The article analyzes the statistics of the Federal Tax Service on income tax on physical incomes in the budget system of the country, identifies and substantiates the problems of income taxation in the Russian Federation. Discussion of results. A study of the characteristics of income taxation in the United States, Norway and Sweden revealed the common features and differences in the principles of constructing a system of income taxation in the studied countries and the Russian Federation. The analysis made it possible to substantiate measures to improve the system of income taxation of the Russian Federation based on foreign experience and evaluate the expected effect of some measures.

scholarly journals Consolidated reporting of the single social contribution, personal income tax and military tax: innovations of 2021

2021 ◽  
Vol 68 (1) ◽  
pp. 96-102
Author(s):  
Ye. Sheketa ◽  
N. Kaziuka
Keyword(s):  
Income Tax ◽  
Social Protection ◽  
General System ◽  
Personal Income ◽  
Personal Income Tax ◽  
State Budget ◽  
The Social ◽  
Social Contribution ◽  
The One ◽  
Taxation System

The essence of the unified social contribution as an important component of the social protection system, and personal income tax and military tax, which, on the one hand, play a significant role in forming the revenue part of the state budget of Ukraine and, on the other, are the part of the costs affect the financial result of the entity is investigated in this paper. The main normative legal acts of Ukraine regulating the procedure of accrual, payment, accounting and reporting of the unified social contribution, personal income tax and military tax are analyzed, separate provisions of the legislation defining amendments to the submission of a single consolidated quarterly reporting of these taxes and payments are highlighted. The peculiarities of displaying information on the unified social contribution by legal entities and private entities-entrepreneurs, that is, all employers, regardless of the taxation system, as a part of quarterly reporting of personal income tax and military tax are formed. The peculiarities of reporting of the unified social contribution by private entities-entrepreneurs on the simplified taxation system by submitting as a part of the Declaration of the single taxpayer (quarterly/annual) Annex 1 with reflection of information about the amount of the unified social contribution paid during the quarter/year are revealed. The peculiarities of displaying information concerning single social contribution by private entities-entrepreneurs on the general system of taxation as a part of the Declaration of property and income are determined. The irrationality of the legislative initiative to combine reporting of the unified social contribution, personal income tax and military tax by different methods and bases of their calculations, various budget allocations of such funds for their payment, different users of information provided in these tax reports, various ways of errors correction and submission of clarifying reports, long period of information processing by state bodies in case of replacing monthly tax period by quarterly one while accruing various types of social benefits, pensions, etc. is substantiated.

Assesment of the Results of Personal Income Tax Reform in Russia

2003 ◽  
pp. 61-77
Author(s):  
S. Sinelnikov-Murylev ◽  
S. Batkibekov ◽  
P. Kadochnikov ◽  
D. Nekipelov
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Tax Reform ◽  
Personal Income ◽  
Vertical Equity ◽  
Personal Income Tax ◽  
Tax Base ◽  
Tax Rate ◽  
Tax Revenues ◽  
Income Tax Reform

The paper contains results of the analysis of personal income tax reform in Russia in 2000, including the influence of the reform on tax base, tax revenues and progressivity of income taxation. On the basis of the theoretical model the authors formulate two main hypotheses, concerning the influence of major factors on personal income tax revenues and tax base. The first hypothesis implies that the decrease in marginal income tax rate caused the decrease in personal income tax evasion, increase in tax revenues and tax base. The second hypothesis is that the decrease in tax evasion, especially among taxpayers with high incomes, increased their tax burden and, as a result, the level of vertical equity. The paper also includes the results of empirical tests of the above hypotheses about the change in tax evasion and progressivity using the regional data in 2000 and 2001; a number of measurers in the sphere of economic policy is put forward.

scholarly journals THE TAXATION OF EMPLOYEE REVENUE FROM THE FRINGE BENEFITS

2018 ◽  
Vol 32 (1) ◽  
pp. 83-94
Author(s):  
Paulina Brejdak
Keyword(s):  
Income Tax ◽  
Monetary Incentive ◽  
Personal Income ◽  
The Other ◽  
Fringe Benefits ◽  
Incentive System ◽  
Defined Benefit ◽  
Personal Income Tax ◽  
Legal Definition ◽  
The One

The article presents the issues taxation of employee revenue from the fringe benefits by Personal Income Tax. On the one hand, the employee fringe benefits are identified with a defined benefit and on the other with a non-monetary incentive system. However, the benefits give rise to many doubts and controversies. The reasons for this are the lack of legal definition and the lack of their legal directory. Therefore, the views of the judiciary and decisions of tax authorities indicate for example what can be classified fringe benefits.

INDIVIDUAL INCOME TAX ON THE RICH

2021 ◽  
Vol 4 (4) ◽  
pp. 45-53
Author(s):  
G. N. SEMENOVA ◽  
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Personal Income ◽  
Annual Income ◽  
Tax Rates ◽  
Personal Income Tax ◽  
Tax Rate ◽  
Single Tax ◽  
The Russian Federation ◽  
The Rich

The article deals with the taxation of income of individuals with income tax. Income tax rates in different tax periods changed many times were progressive and depended on the size of the total annual income of individuals. Since 2001, with the adoption of the Tax Code of the Russian Federation, a single tax rate on personal income has been established in the amount of 13%. The coronavirus pandemic has impacted busi-ness activities as well as tax revenues. From January 01.01.2021, 15, an additional personal income tax rate of 5% has been established, which will affect the rich whose income will exceed 5 million rubles. The article exam-ines the foreign practice of taxing income of individuals.

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